Summary
FirstEnergy Corp. (FE) filed an 8-K on November 4, 2019, to report on its third-quarter 2019 financial results and provide forward-looking guidance for both the remainder of 2019 and the full year 2020. The filing highlights the company's use of non-GAAP financial measures, specifically 'Operating earnings' and 'Operating earnings per share,' which management employs to assess ongoing core business performance by excluding 'special items.' These special items can include charges or benefits that may obscure operational trends or warrant separate classification, and their exclusion aims to provide a clearer, more comparable view of the company's performance over time and against peers. The company also provided updates to its 2019 GAAP and operating earnings guidance and issued initial 2020 guidance. Investors should note that FirstEnergy emphasizes that these non-GAAP measures are intended to supplement, not replace, GAAP measures and may not be directly comparable to similar measures used by other companies. The filing also includes a comprehensive list of forward-looking statements and associated risks, particularly concerning the ongoing FirstEnergy Solutions Corp. (FES) bankruptcy proceedings, the company's transition to a fully regulated business model, and various economic, regulatory, and operational factors.
Key Highlights
- 1FirstEnergy announced third-quarter 2019 results and provided updated 2019 and initial 2020 earnings guidance.
- 2The company utilizes non-GAAP financial measures, such as 'Operating earnings' and 'Operating earnings per share,' to evaluate performance.
- 3These non-GAAP measures exclude 'special items' to present a clearer view of ongoing core operations and facilitate comparable analysis.
- 4Management believes these non-GAAP measures are useful for shareholders to understand performance trends and compare against peers.
- 5The filing emphasizes that non-GAAP measures are supplementary to GAAP and may not be comparable to similar metrics from other companies.
- 6Significant forward-looking statements and risk factors are disclosed, including those related to the FES bankruptcy, strategic initiatives, and regulatory/economic conditions.
- 7The company is progressing towards its strategic goal of operating and growing as a fully regulated business.